Tài liệu Chuẩn mực kế toán quốc tế IAS 7 pptx

... 2008). As a result of the changes in terminology made by IAS 1 in 20 07, the title of IAS 7 was changed to Statement of Cash Flows. IAS 7 © IASCF 9 87 15 An entity may hold securities and loans for dealing ... institutions; and IAS 7 © IASCF 981 International Accounting Standard 7 Statement of Cash Flows This version includes amendments resulting from IFRSs issued up to 17...

Ngày tải lên: 13/12/2013, 20:15

... rational basis. IAS 18 © IASCF 11 87 International Accounting Standard 18 Revenue (IAS 18) is set out in paragraphs 1– 37. All the paragraphs have equal authority but retain the IASC format of ... in December 1993. It replaced IAS 18 Revenue Recognition (issued in December 1982). Limited amendments to IAS 18 were made as a consequence of IAS 39 (in 1998), IAS 10 (in 1999) and I...

Ngày tải lên: 13/12/2013, 20:15

... (2004 Amendment) BASIS FOR CONCLUSIONS Chuẩn mực kế toán quốc tế IAS 19 IAS 19 © IASCF 1253 Disclosure 141 Where there is uncertainty about the number ... days of sick pay. IAS 19 © IASCF 12 07 Recognition and measurement: plan assets 102–1 07 Fair value of plan assets 102–104 Reimbursements 104A–104D Return on plan assets 105–1...

Ngày tải lên: 13/12/2013, 20:15

... transactions. Superseded IAS 27 paragraph Amended IAS 27 paragraph Superseded IAS 27 paragraph Amended IAS 27 paragraph Superseded IAS 27 paragraph Amended IAS 27 paragraph 1 1 17 None 33 27 2 2 18 ... comprehensive income in IAS 27 IG © IASCF 1459 Table of Concordance This table shows how the contents of the superseded version of IAS 27 and the amended versio...

Ngày tải lên: 23/12/2013, 12:15

... intangible assets with indefinite lives. Chuẩn mực kế toán quốc tế IAS 36 IAS 36 © IASCF 170 9 Appendix A Using present value techniques to measure value ... loss is recognised for the machine. IAS 36 171 4 © IASCF Appendix B Amendment to IAS 16 The amendment in this appendix shall be applied when an entity applies IAS 16 Pro...

Ngày tải lên: 20/01/2014, 18:20

... reliably 53–55 Cost model 56 TRANSFERS 57 65 DISPOSALS 66 73 DISCLOSURE 74 79 Fair value model and cost model 74 79 Fair value model 76 78 Cost model 79 TRANSITIONAL PROVISIONS 80–84 Fair value ... 85 WITHDRAWAL OF IAS 40 (2000) 86 APPROVAL OF IAS 40 BY THE BOARD IASB BASIS FOR CONCLUSIONS ON IAS 40 (AS REVISED IN 2003) IASC BASIS FOR CONCLUSIONS ON IAS 40 (2000) IAS 40 BC...

Ngày tải lên: 20/01/2014, 18:20

... published in this volume. * * * * * IAS 2 BC © IASCF 977 Basis for Conclusions on IAS 2 Inventories This Basis for Conclusions accompanies, but is not part of, IAS 2. Introduction BC1 This Basis ... location and condition. IAS 2 © IASCF 961 International Accounting Standard 2 Inventories This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 2 I...

Ngày tải lên: 13/12/2013, 20:15

... other information. IAS 8 © IASCF 10 07 Introduction IN1 International Accounting Standard 8 Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) replaces IAS 8 Net Profit or ... (issued June 20 07) •IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (issued July 20 07 and subsequently amended). IAS 8 1018 ©...

Ngày tải lên: 13/12/2013, 20:15

... under IAS 33); IAS 10 © IASCF 1035 International Accounting Standard 10 Events after the Reporting Period This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS ... (issued March 2004). IAS 1 Presentation of Financial Statements (revised September 20 07) As a result of the changes in terminology made by IAS 1 in 20 07, the title of IAS 10 was ch...

Ngày tải lên: 13/12/2013, 20:15

... 2,340 Expenses (8,050 × .26) 2,093 – 2,093 Profit 2 47 – 2 47 Year 2 Revenue (9,200 × .74 ) 6,808 2,340 4,468 Expenses (8,200 × .74 ) 6,068 2,093 3, 975 Profit 74 0 2 47 493 Year 3 Revenue (9,200 × 1.00) 9,200 ... withdrawn. IAS 11 has been amended by the following IFRSs: IAS 23 Borrowing Costs (as revised in March 20 07) IAS 1 Presentation of Financial Statements (as revised in...

Ngày tải lên: 13/12/2013, 20:15